Alcohol, Tobacco and Fuel
You can claim a refund of the GST and excise included in the purchase price of alcohol, tobacco and fuel even if your tax invoice is for less than $200 including GST.
We work out the excise refund on the quantity of fuel you purchased – not the cost of the fuel. So the quantity must be shown on the statement or tax invoices the suppliers gave you for cash purchases.
If tax invoices for fuel purchases don’t show the number of litres you purchased, you can ask the service station to do one of the following:
- stamp the back of the tax invoice and include the number of litres
- give you a separate written receipt showing the number of litres and attach this to the original tax invoice
- stamp the running sheet, show the number of litres and attach the tax invoices to this running sheet.
If you use fuel charge cards such as Motorpass and Shellcard, you can submit either the charge statement or the individual tax invoices you received with each purchase. We’ll accept only one of these two options. You can’t use a combination of the two.
We’ll accept fuel charge card statements you download from the internet only for the period immediately before you lodge your refund claim. We won’t accept internet statements that are more than six months old. For example, if you download a statement for April, May and June you must lodge your claim in July.
We work out the excise refund on the type of alcoholic beverage purchased – not the cost of the beverage. So the type of beverage purchased must be shown on the statement or tax invoices the suppliers give you for cash purchases.
We work out the excise refund on the tobacco product purchased – not the cost of the product. So the number of cigarettes or cigars purchased must be shown on the statement or tax invoices the suppliers give you for cash purchases.
You may be able to claim a refund of the GST and excises included in the price of fuel and there is no minimum to claiming.